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Georgia Sales Tax: Rates, Nexus, Exemptions, and Filing Requirements for Sellers and Businesses

  • Georgia has a statewide sales tax rate of 4%, with additional local taxes possible.
  • Sales tax applies to tangible personal property and certain services; nexus is established by physical or economic presence (over $100,000 in sales or 200+ transactions).
  • Exemptions include most services, food, medical equipment, digital goods, SaaS, and sales to certain nonprofits, schools, and government entities.
  • Exemptions require an exemption certificate (Form ST-5).
  • Sales tax returns must be e-filed, generally due on the 20th of the month after the reporting period; quarterly filing is required for those owing $200+ per month.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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